(Strategy Map)

(Strategy Map)

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1: BSC

2: (Strategy Map)

?

3:
(Strategy Map)


1
BSC

BSC ?

(Strategic Implementation)
(Measurement)



(Alignment and Focus)

Kaplan, Robert S. and Norton, David P.

Balanced Scorecard .....

(Strategic
Implemen
tation)

(Measurement
)

(Tell the story of your

strategy)

(Help align
all of the organization resources to
focus on strategy)
(Use of
measurement to drive strategy)


(Measurement help people to be more
specific about strategy)

Balanced Scorecard
(Management
Systems)

BSC = Focus +
Align

The Balanced Scorecard - A Framework To Describe,

Measure & Manage Strategy
The Balanced Scorecard provides a framework and
mechanism to integrate strategy formulation and
strategy execution
1. The economic model
of key levers driving
financial performance

Financial Perspective
Return on
Investment

Revenue
Strategy

Productivity
Strategy

Sources of
Productivity

Sources of Growth

Customer Perspective
Value Proposition

Price

Quality

Time

Function

Image

Relationship

Internal Process Perspective

Build the
Brand

Make the
Sale

Deliver the
Product

Service
Exceptionally

Learning & Growth Perspective

Staff
Competencies

Technology
Infrastructure

Climate for
Action

2. The identification of
targeted customer
segments and their
value proposition
3. The process-focused
view of the business
using the value chain
4. The intangible assets
necessary to drive
performance

A Balanced Scorecard tells the story of the strategy

Source: Kaplan and Norton, Strategy-Focused Organization, 2001.

The Balanced Scorecard Provides a Four Perspective

Framework to Translate Strategy Into Operational Terms
The Vision

Measurement is the language
that gives clarity to vague
concepts

Measurement
is used to communicate, not
simply to control

Once built, the
scorecard becomes the basis
for a new management system

Financial Perspective

Profitability
Growth
Shareholder
Value

Customer Perspective

Price
Service
Quality

Internal Perspective

Cycle Time
Productivity
Cost
?
Learning and Growth

New Skills
Continuous
Improvement
Intellectual
Assets

2005 by the Balanced Scorecard Institute. All rights reserved.

Balanced Scorecard

MISSION
Why we exist
VALUES
Whats important to us
VISION
What we want to be
STRATEGY
Our game plan

TOTAL QUALITY MANAGEMENT

What we must improve
EMPOWERMENT / PERSONAL OBJECTIVES
What I need to do

STRATEGIC OUTCOMES
Satisfied
SHAREHOLDERS

Delighted
CUSTOMERS

Efficient and Effective

PROCESSES

Motivated & Prepared

WORKFORCE

(costing)

Input
Process
Outputs

Outcomes

Strateg
y Map

Vision / Mission / Core values

4
4

Productivity
Productivity (Financial)
(Financial)
7.1

Stakeholder
Stakeholder (Customer)
(Customer)
7.2

Internal
Internal Process
Process
3.2

7.3

4.2

Learning
Learning // Growth
Growth

3.1
4.1

5.1

Results
Results

7.4

System

System
1.2
6.1
6.2

5.2
5.3

1.1

Driver
Driver

2.1
2. 2

/ /

(Str

*
*
*
*

BSC

(Financial)

(Customer)

(Internal)

(Learning
&Growth)

.
1 :
(50 %)
2 :
(10 %)

(Valuation
Perspective)

(Stakeholder Per..)

3 :
(Management
10%)

Per..)

4 :

(30 %)

Development Per..)

(Learning and

 (Strategy map)
(Strategy map)
(Strategic issues)

(Strategic objectives)

(KPI)
(Scorecard sheet)

(Strategy Map)

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Strength-based Development
Developmen
(Process-oriented)
oriented)

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Need-based
(Output-

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(Output)
(Process)

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(Strategy Map)

(Management for Change)

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(Management)

(Learning

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(Mind
map)



(
)

(SLM)



(Mini-SLM)

 (Strategy Map)

(Destination)

32

(Strategy Map)

(SLM)

54

(1) SLM

(2)

(Mini-SLM)

(Strate
gy Map)

(.)

(.)
E-mail:Suttipong_va@hotmail.com .081-8855365